News & Analysis as of

Sales & Use Tax New Regulations

Buckingham, Doolittle & Burroughs, LLC

Namaste, Ohio sales tax is not owed on membership fees for instructor-led fitness classes

Ohio generally taxes gym, athletic club, and health spa memberships that allow members to use the facility for physical exercise. R.C. 5739.01(B)(3)(n) & (r). However, with the growing popularity of group fitness classes, the...more

Stoel Rives LLP

Washington State Imposes New Reporting Requirements for Out-Of-State Sellers Not Collecting Sales Tax

Stoel Rives LLP on

As part of Washington State’s efforts to collect more sales tax on out-of-state companies’ sales to Washington customers, the Legislature recently enacted H.B. 2163. The bill, signed by the Governor on July 7, imposes notice...more

WilmerHale

Massachusetts Requires Remote Sellers to Collect Sales Tax Beginning July 1, 2017

WilmerHale on

The Massachusetts Department of Revenue (DOR) recently issued guidance under which it will require the collection of Massachusetts sales and use taxes by remote sellers that meet certain sales thresholds in Massachusetts....more

Faegre Drinker Biddle & Reath LLP

New State Sales Tax Provisions Attempt to Create Nexus for Out-of-State Sellers

Two states are challenging a longstanding constitutional principle established by the U.S. Supreme Court in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), that only a seller with a physical presence in a state can be...more

McDermott Will & Emery

Financial Statement Countdown for Remote Sellers Selling into Alabama

McDermott Will & Emery on

Remote sellers making sales into Alabama have until January 1, 2016, to begin collecting sales tax regardless of their physical presence in the state or consider whether there is any impact on financial statement issues as a...more

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